【摘要】：長(zhǎng)期以來(lái),電力企業(yè)壟斷經(jīng)營(yíng),企業(yè)效益好壞對(duì)發(fā)電企業(yè)影響不大。但是,隨著電力管理體制改革的實(shí)施,發(fā)電企業(yè)作為獨(dú)立核算,自主經(jīng)營(yíng),自負(fù)盈虧的經(jīng)濟(jì)實(shí)體,必須參與到市場(chǎng)競(jìng)爭(zhēng)當(dāng)中。公司投資是公司財(cái)務(wù)管理研究的最重要的問(wèn)題之一。公司投資是公司盈利和價(jià)值增值的基礎(chǔ),如果公司不投資,公司的生產(chǎn)經(jīng)營(yíng)活動(dòng)便無(wú)法開展,也不可能取得盈利和獲得價(jià)值增值,那么,公司也就失去了存的必要性。如果公司投資失誤,特別是嚴(yán)重的投資失誤,那么公司則可能因此而倒閉破產(chǎn)。具體地說(shuō),公司投資概念有狹義和廣義之分,狹義的公司投資僅指對(duì)外投資;廣義的投資包含流動(dòng)資產(chǎn)投資,固定資產(chǎn)投資,無(wú)形資產(chǎn)投資等對(duì)內(nèi)投資,以及對(duì)外的長(zhǎng)期和短期投資,等等。筆者在研讀各大學(xué)者相關(guān)書籍和相關(guān)論文后,將立足于廣義的投資概念對(duì)公司投資問(wèn)題進(jìn)行研究。綜上所述,在新的體制下,充分發(fā)揮好投資的中心作用,是電力企業(yè)內(nèi)在和客觀的要求。要做好投資工作,必須先對(duì)公司投資概況進(jìn)行了解,針對(duì)目前情況進(jìn)行分析,找出公司投資問(wèn)題所在,有針對(duì)性的進(jìn)行投資管理工作,做到有的放矢。本文是針對(duì)深圳南山熱電股份有限公司(以下簡(jiǎn)稱“深南電”或“公司”)的投資概況進(jìn)行分析,希望找出公司投資相關(guān)問(wèn)題,并提出解決方案,以說(shuō)明對(duì)深南電公司投問(wèn)題的分析,將有利于公司改善財(cái)務(wù)狀況,促進(jìn)公司可持續(xù)發(fā)展。本文首先對(duì)企業(yè)投資理論知識(shí)做相關(guān)梳理,從理論角度闡述了企業(yè)進(jìn)行投資問(wèn)題分析的必要性與重要性。其次,以深南電為案例,先簡(jiǎn)單介紹公司基本情況,再對(duì)公司經(jīng)營(yíng)性投資、控制性投資、其他股權(quán)投資概況做出一一分析。然后利用事件分析法、經(jīng)濟(jì)增加值分析法、財(cái)務(wù)指標(biāo)分析法對(duì)深南電績(jī)效進(jìn)行分析。再次提出深南電主要投資問(wèn)題,并給出相應(yīng)的解決途徑。最后便是結(jié)論及展望,希望通過(guò)對(duì)深南電投資問(wèn)題的分析,能有利于公司可持續(xù)發(fā)展。
[Abstract]:For a long time, the electric power enterprise monopolizes the management, the enterprise benefit is good or bad to the generation enterprise not to have the influence. However, with the implementation of electric power management system reform, power generation enterprises, as independent accounting, independent management, self-financing economic entities, must participate in the market competition. Corporate investment is one of the most important issues in the study of corporate financial management. The company investment is the foundation of the company profit and the value increment. If the company does not invest, the production and management activities of the company can not be carried out, and it is also impossible to obtain the profit and gain the value increment, then the company also lost the necessity of saving. If a company makes a mistake, especially a serious one, it could go bankrupt. Specifically, the concept of corporate investment has a narrow sense and broad sense, narrow sense of corporate investment only refers to foreign investment; Investment in the broad sense includes current assets investment, fixed asset investment, intangible assets investment and so on, as well as foreign long-term and short-term investment, and so on. After reading the relevant books and papers, the author will study the corporate investment based on the broad concept of investment. To sum up, under the new system, giving full play to the central role of investment is the internal and objective requirements of power enterprises. In order to do a good job of investment, we must first understand the general situation of the company's investment, analyze the current situation, find out the problems of the company's investment, and carry out the investment management work in a targeted way so as to achieve a targeted view. This paper analyzes the investment situation of Shenzhen Nanshan Thermal Power Co., Ltd (hereinafter referred to as "Shennan Power" or "Company"), hoping to find out the problems related to the company's investment and put forward solutions. The analysis of the investment problems of Shennan Power Company will help the company to improve its financial situation and promote its sustainable development. This paper firstly combs the theory knowledge of enterprise investment, and expounds the necessity and importance of enterprise investment problem analysis from the angle of theory. Secondly, taking Shennan Power as a case, this paper briefly introduces the basic situation of the company, and then makes an analysis of the general situation of the company's operating investment, controlling investment and other equity investment. Then it analyzes the performance of Shennan Electric Power Company by means of event analysis, economic value added analysis and financial index analysis. The main investment problems of Shennan Power Company are put forward again, and the corresponding solutions are given. Finally, the conclusion and prospect are given. It is hoped that the analysis of the investment problem of Shennan Power Company will be beneficial to the sustainable development of the company.
【學(xué)位授予單位】：深圳大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.61

【參考文獻(xiàn)】

相關(guān)期刊論文 前2條

1 侯麗紅;;全面預(yù)算管理與內(nèi)部控制的關(guān)系分析及對(duì)策[J];現(xiàn)代經(jīng)濟(jì)信息;2012年02期

2 北京大學(xué)中國(guó)經(jīng)濟(jì)研究中心宏觀組;產(chǎn)權(quán)約束、投資低效與通貨緊縮[J];經(jīng)濟(jì)研究;2004年09期

，

本文編號(hào)：2324800